G Gladstone Company tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each period, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period, December 31. Transactions Units Unit Cost Beginning inventory, January 1 3,400 $ 50 Transactions during the year: a. Purchase, January 30 4,700 65 b. Sale, March 14 ($100 each) (3,050 ) c. Purchase, May 1 3,400 80 d. Sale, August 31 ($100 each) (3,500 )

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